Weekly tax brief | 2 June 2021

HMRC misfires on electric car VAT rules
Sarah Halsted
Does HMRC’s new VAT policy on the costs of charging electric vehicles stack up with the government’s wider environmental goals? Will the tax incentive to charge vehicles at home further increase the pressure on the already overloaded electricity grid?  

Tackling corporate crime remains firmly on HMRC's agenda
Paul Marcroft and Holly Walmsley
HMRC is putting more effort into investigating and prosecuting tax crime. A company can find itself facing a criminal charge for being 'asleep at the wheel' while someone associated with it knowingly helped another individual or entity evade tax.

HMRC external research programme: what’s on the list and what’s not
Sarah Saunders
If you want to know where HMRC plan to focus their efforts, what could be better than examining their recently published research plans for the next year?  What are HMRC targeting and what may they be missing?

Are R&D tax incentives working?
James Tetley
Business expenditure on R&D is lower now than before the tax credits were introduced. We ask whether the R&D tax regime is still fit for purpose. 

Justice must be seen to be done in high income child benefit charge case
Zoe Martin
Since the high-income child benefit charge was first introduced there have been significant flaws in the policy and its implementation. Many families have been hit with unexpected tax demands. The outcome of a current tribunal case will be crucial in determining HMRC’s future conduct.